A. For the privilege of occupancy in any transient lodging, each occupant is subject to and must pay a transient lodging tax or “TLT” in the amount set by resolution of the City Council. Such TLT is to be paid with the rent to the transient lodging tax collector. TLT amounts shall be rounded down to the nearest cent. The transient lodging tax collector shall maintain accurate records of all rent charged and TLT payments received. If rent is paid in installments, a proportionate share of the TLT shall be paid by the occupant to the transient lodging tax collector with each installment unless the occupant pays the entire amount with the first payment.

B. Bills, receipts, or invoices provided to occupants shall list the TLT separately and must accurately state the amount of tax. All amounts listed as TLT on invoices, bills, or receipts must be reported as TLT and, after collection, must be turned over to the City, less the percent administrative charge. (Ord. 3201 § 1, replaced, 08/20/2021)